Ezel / Tax Rulings / CT
CT Ruling 89-118 Sales and Use Taxes 1989-09-26

Did electricity used in printing operations qualify for Connecticut's manufacturing utility exemption?

Short answer: Yes, if at least 75% of the electricity was consumed in fabricating the printed material. DRS says Policy Statement 94(3) superseded the ruling.

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This page answers the general question as of 1989. Ezel answers yours, under current Connecticut tax law, with citations.

Currency note: this ruling is from 1989
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an official 1989 Connecticut Department of Revenue Services Ruling reflecting the manufacturing electricity exemption then in effect. DRS expressly marks the information 'not current' and says Policy Statement (PS) 94(3) superseded it. The result depends on at least 75% of the printer's electricity being consumed in fabricating printed material. Connecticut imposes sales and use tax solely at the state level: there are no local or municipal sales taxes. This summary is informational only and is not legal or tax advice. Consult a licensed Connecticut tax professional about current treatment.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Note -- superseded historical guidance. DRS marks this information "not current" and states that Policy Statement (PS) 94(3) superseded the ruling.

Plain-English summary

Electricity used by printers in printing operations was exempt from sales and use tax when at least 75% of the electricity was consumed in fabricating the printed material.

What this means for you

The historical exemption depended on meeting the stated 75% fabrication-use threshold. PS 94(3) later superseded the ruling.

Common questions

What use qualified? Printing operations that fabricated printed material.

What percentage was required? At least 75% of electricity consumed in fabrication.

Citations and references

  • Policy Statement (PS) 94(3) -- identified by DRS as superseding the ruling.

Source

Original ruling text

Ruling 89-118, Utility Exemption - Manufacturing

This information is not current and is being provided for reference purposes only

This Ruling has been superseded by PS 94(3)

The sale of electricity to printers for use in printing operations is exempt from sales and use tax providing 75% or more of the electricity is consumed in the fabrication of the printed material.

LEGAL DIVISION

September 26, 1989

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